INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
A provision of this Act set out in the second column of the table does not apply to an assessment for the 1997-98 year of income or a later year of income.
Note:
The last column of the table shows the provision of the Income Tax Assessment Act 1997 that applies instead.
| Old exempt income provisions that no longer apply | ||
| Item | Provision of this Act | Corresponding provision of the Income Tax Assessment Act 1997 |
| 1 | Subparagraph 23(a)(i) | section 51-15 |
| . | ||
| 2 | Paragraph 23(d) | section 50-25 |
| . | ||
| 3 | Paragraph 23(e) | items 1.1, 1.2, 1.3 and 1.4 of the table in section 50-5 |
| . | ||
| 4 | Paragraph 23(ea) | items 6.1 and 6.2 of the table in section 50-30 |
| . | ||
| 5 | Paragraph 23(eb) | item 6.3 of the table in section 50-30 |
| . | ||
| 6 | Paragraph 23(f) | section 50-15 |
| . | ||
| 7 | Paragraph 23(g) | item 1.7 of the table in section 50-5; section 50-10; and items 9.1 and 9.2 of the table in section 50-45 |
| . | ||
| 8 | Paragraph 23(h) | section 50-40 |
| . | ||
| 9 | Paragraph 23(j) | items 1.5 and 1.6 of the table in section 50-5 |
| . | ||
| 10 | Paragraph 23(jc) | item 2.2 of the table in section 51-10 |
| . | ||
| 11 | Paragraph 23(je) | item 7.1 of the table in section 50-35 |
| . | ||
| 12 | Paragraph 23(jf) | item 7.2 of the table in section 50-35 |
| . | ||
| 13 | Paragraph 23(k) | item 9.3 of the table in section 50-45 |
| . | ||
| 14 | Paragraph 23(kba) | item 5.3 of the table in section 51-30 |
| . | ||
| 15 | Paragraph 23(ke) | item 5.2 of the table in section 51-30 |
| . | ||
| 16 | Paragraph 23(l) | item 5.1 of the table in section 51-30 |
| . | ||
| 17 | Paragraph 23(s) | item 1.4 of the table in section 51-5 |
| . | ||
| 18 | Paragraph 23(sa) | item 1.3 of the table in section 51-5 |
| . | ||
| 19 | Paragraph 23(t) | items 1.1 and 1.2 of the table in section 51-5 |
| . | ||
| 20 | Paragraph 23(za) | item 2.1 of the table in section 51-10 |
View history note
Hide history noteA provision of this Act set out in the second column of the table does not apply to an assessment for the 1998-99 year of income or a later year of income.
Note:
The last column of the table shows the provision of the Income Tax Assessment Act 1997 that applies instead.
| Old exempt income provisions that no longer apply | ||
| Item | Provision of this Act | Corresponding provision of the Income Tax Assessment Act 1997 |
| 1 | Paragraph 23(z) | table item 2.1A in section 51-10 |
| . | ||
| 2 | Paragraph 23(zaa) | table item 2.1B in section 51-10 |
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